The obligation applies to that are classified as Special Taxpayers by the National Tax Administration. The qualification is based on having a Net Worth equal to or greater than 150,000,000 Tax Units (Unidades Tributarias or U.T.) .
Among its functions, Seniat is in charge of planning, directing, and controlling activities related to tax policy, including rent, value-added tax (VAT), customs duties, and other taxes. The obligation applies to that are classified as
